Foreign Tax & Trade Briefs (2^nd Ed. (LexisNexis Matthew Bender)  “In the field of international tax, Prof. William Byrnes is among LexisNexis’s best-selling authors and a leading authority in the fields of anti-money laundering and FATCA compliance.” Ray Camiscioli, Esq., Director, Product Strategy & Development for Tax, Accounting and Estates/Elder Law, LexisNexis, Inc.

LexisNexis Matthew Bender is proud to present the Second Edition of Foreign Tax and Trade Briefs, completely updated, rewritten and reorganized, quarterly updated analysis.

Tax risk management officers manage critical international business ventures with confidence using the indispensable analysis only found in Foreign Tax & Trade Briefs, the one information service that provides the latest tax and trade information for 128 foreign countries and territories on a regular quarterly basis.  Coverage of each country and territory includes information on:

• Individual tax
• Partnership and business profits tax
• Corporate tax
• Capital tax
• Dividend tax
• Remittance tax
• Revenue tax
• Sale tax
• Real estate tax
• Tax treaties
• Import licenses
• Exchanges
• Credit experience.

Looseleaf, ebook and online access updated with revisions four times each year.

AFRICA

• Algeria Arab Republic of Egypt (See Egypt)
• Congo Democratic Republic of Congo (Formerly Zaire)
• East Africa (See Kenya)
• Egypt (Arab Republic of Egypt)
• Ethiopia
• Ghana
• Ivory Coast
• Kenya
• Kinshasha (See Congo)
• Liberia
• Libya
• Malawi
• Morocco
• Namibia (See Republic of South Africa)
• Nigeria
• Republic of South Africa
• Sahara (See Algeria)
• Swaziland
• Tangier (See Morocco)
• Tanzania
• Tunisia
• Uganda
• Zambia
• Zimbabwe

CENTRAL AMERICA

• Costa Rica
• El Salvador
• Guatemala
• Honduras
• Nicaragua
• Panama

EASTERN EUROPE

• Bulgaria
• Czech Republic
• Estonia
• Hungary
• Latvia
• Lithuania
• Macedonia (Republic of)
• Poland
• Romania
• Russian Federation
• Slovak Republic
• Ukraine

FAR EAST

• Australia
• Burma (Myanmar)
• China (People’s Republic of)
• Ceylon (See Sri Lanka)
• Formosa (See Taiwan)
• Hong Kong
• India
• Indonesia
• Japan
• Korea (Republic of)
• Malaya (See Malaysia) Malaysia
• Myanmar (See Burma)
• New Zealand
• Northern Mariana Islands
• Pakistan
• Philippines
• Republic of China (See Taiwan)
• Sabah (See Malaysia)
• Sarawak (See Malaysia)
• Siam (See Thailand)
• Singapore
• Sri Lanka
• Taiwan (Formosa)
• Thailand (Siam)

MIDDLE EAST

• Bahrain
• Iran
• Iraq
• Israel
• Kuwait
• Lebanon
• Oman
• Qatar
• Saudi Arabia
• Syria
• United Arab Emirates

NORTH AMERICA

• Canada
• Mexico
• United States

SOUTH AMERICA

• Argentina
• Bolivia
• Brazil
• Chile
• Colombia
• Ecuador
• Paraguay
• Peru
• Uruguay
• Venezuela

WEST INDIES

• Anguilla
• Antigua and Barbuda
• Bahamas
• Barbados
• Bermuda
• British Virgin Islands
• Bonaire (See Netherlands Antilles and Aruba)
• Cayman Islands
• Curacao (See Netherlands Antilles and Aruba)
• Cuba
• Dominican Republic
• Haiti
• Jamaica
• Netherlands Antilles and Aruba
• Puerto Rico
• Trinidad and Togado
• Windward Islands (See Netherlands Antilles and Aruba)

WESTERN EUROPE

• Austria
• Belgium
• Channel Islands (See United Kingdom)
• Cyprus
• Denmark
• Finland
• France
• Germany
• Gibraltar
• Greece
• Guernsey (See United Kingdom)
• Iceland
• Ireland
• Italy
• Jersey (See United Kingdom)
• Liechtenstein
• Luxembourg
• Monaco (See France)
• Netherlands
• Norway
• Portugal
• Spain
• Sweden
• Switzerland
• Turkey
• United Kingdom

Contributors

Primary Author

Prof. William H. Byrnes, Esq., LL.M.

Professor William H. Byrnes, an Associate Dean of Texas A&M University School of Law, is one of the best-selling authors in the professional markets with 30 books and treatises that have sold in excess of 150,000 copies in print and online, with thousands of online annual subscribers. His nine Lexis treatises include: Foreign Tax and Trade Briefs, Tax Havens of the World, LexisNexis Guide to FATCA Compliance, Practical Guide to U.S. Transfer Pricing, Money Laundering, Asset Forfeiture and Recovery, and Compliance—A Global Guide, Taxation of Intellectual Property and Technology, Taxation of Oil & Gas Transactions, Texas Estate Planning, and International Withholding Tax Treaty Guide. William Byrnes held a senior position of international tax for Coopers & Lybrand and has been commissioned by a number of governments on tax and professional education policy. In 1994, William Byrnes pioneered online legal education, in 1998 created the first online LL.M. acquiesced by the ABA, and has established an online wealth management and risk management degree at Texas A&M.

Contributors and Country Experts

Managing Editor

Peter Kuylen, Esq.

Before his legal career as Attorney for the Office of Chief Counsel at Internal Revenue Service, Peter Kuylen spent 14 years in human resources management in the banking, software, and healthcare sectors. He served on the Texas A&M Journal of Property Law and is the managing Editor of Lexis’ Foreign Tax & Trade Briefs.

Previous Managing Editors

Jason Carr, Esq.

Jason Carr is currently the AVP of Debt and Credit Restoration for Liberty Tax, and formerly the Director of Tax Support. For  13-years, Mr. Carr has served as Director of Business Development at an international manufacturer of dielectric fluids and specialty coolants for energy and technical applications, and then as Legal and Compliance Counsel. Mr. Carr  performed tax update and editorial duties for various articles and chapters within international tax treatises available on LexisNexis and completed a summer clerkship with the Department of Justice, Tax Division. He may be contacted at jd.carr.tx@gmail.com.

Rohan Dosaj, J.D.

Rohan Dosaj, J.D. is a tax Attorney at Optima Tax and holds an Taxation LL.M. at the University of San Diego. Mr. Dosaj has had a lead role in managing contributor teams, collecting tax data, and analyzing the tax data for over 100 countries as part of his responsibilities. Moreover, he has authored, co-authored, and edited various articles and chapters for LexisNexis international tax treatises. Mr. Dosaj has both international tax experience and domestic tax experience via his opportunity to work for the IRS. He may be contacted at rdosaj@gmail.com.

Kris G. Odegard, Esq.

Kris Odegard is a licensed California attorney, employed as a Tax Information Reporting and Withholding Specialist at Stripe and formerly with Deloitte (New York and Los Angeles). Mr. Odegard’s LL.M. in Taxation was earned at Georgetown University Law Center. For four years, Mr. Odegard served in various article and chapter authorship/editor roles and treatise manager roles for LexisNexis. He has organized contributor and author teams, sourced and managed approximately 20 student editors, and undertaken authorship of various articles published in Mertens and elsewhere, and chapters for LexisNexis international tax treatises.

General Editor of International Withholding Tax Treaty Guide

Kingpun Eddie Cheng

Eddie Cheng is Vice President of Acquisitions and Asset Management at Shelter Asset Management, and the General Editor. Mr. Cheng is a Walter H. Diamond International Tax & Financial Services graduate program alumnus and since 2011been instrumental in researching and analyzing treaties and tax laws, and facilitating discussions with local experts, for clients and contributed such expertise for several Lexis publications including International Withholding Tax Treaty Guide, Foreign Tax and Trade Briefs, and Money Laundering, Asset Forfeiture and Recovery, and Compliance. Since graduating, Mr. Cheng has built a successful cross-border investment and immigration legal practice between Asia and North America. Kingpun Eddie Cheng may be contacted at edcheng3660@gmail.com.

Country Subject Matter Experts

Africa

Algeria

Khaled Goussanem, partner of Goussanem & Aloui law firm, Algeria (www.algeria-lawyers.com) is specialized in business law. He may be contacted at secretariat@algeria-lawyers.com.

Egypt

May Abo Ghally currently with the OECD in Paris was formerly the Senior Technical Assistant to Vice Minister (“VM”) of Finance for Tax Policy, with a mandate to support the VM in developing and monitoring the implementation of the Egyptian tax policy framework and the tax administration reform. Prior to re-joining the Egyptian Ministry of Finance, May had 14+ years of experience in providing taxation and business advisory services in the UK, North Africa, and Europe to multinational corporations throughout her career in-house and with the big 4 accounting firms (PwC Egypt and Deloitte London). From 2006 until 2014, May had served as a Senior Tax Advisor, North Africa in one of the FTSE 100 major oil players managing direct, indirect tax compliance, and tax risks in developed and developing countries. She has particular experience in cultivating valuable and practical outcome through working closely with government officials, State Oil Company, the business, and industry groups. May is a member of the BEPS Inclusive Framework Steering group, UK State Aid association, and Egypt’s delegate at the OECD BEPS implementation framework, Ad Hoc Group on the Multilateral Instrument, and Global Forum on Transparency and Exchange of information. She may be contacted at aboghallym@gmail.com.

Ethiopia

Fikadu Asfaw Demissie is the founder and senior partner of Fikadu Asfaw and Associates law office (http://www.ethiopianlaw.com). With over 17 years of experience, he has considerable experience and expertise in various fields of the law particularly in business law. He has been working at Ethiopian Federal Courts, instructor of business law at National College of Ethiopia and at Ethiopian Mortgage Bank and the biggest government owned Ethiopian Insurance Company (Medhin Insurance Company), as legal expert. Since 2003, to date, he has been advising various international companies and working with international firms. To mention few, his areas of core competence includes drafting and reviewing international transactions, handling various PPP projects, railway projects, mining and energy projects; advising in various areas of the law, including tax aspects, in such transactions and projects. He may be contacted at fikadu@ethiopianlaw.com or fikadulawoffice@gmail.com.

Yodit Gurji Argaw is senior partner at Fikadu Asfaw and Associates law office (http://www.ethiopianlaw.com). She has been practicing law since 2003 and she has got considerable experience and expertise in various fields of law. She has been working as a judge at Ethiopian Federal First Instance Court. Since 2002 to date, she has been consulting various international companies and working with international firms. To mention few, her areas of competence includes representing local as well as international clients at courts and arbitrational tribunals as litigation lawyer. Also, she has considerable experience in providing legal advice including tax aspects on various PPP projects, railway and mining projects. She may be contacted at yoditg@ethiopianlaw.com.

Ghana

William Kofi Owusu Demitia is a lawyer in Ghana, lecturer and tax consultant specializing in international taxation. He has presented at international conferences in Ghana, South Africa and Nigeria, as well as published for reputable tax journals such as Tax Notes International, the International Transfer Pricing Journal, the Bulletin of International Taxation. He has co-authored the fourth edition of the book Law of Taxation in Ghana. He may be contacted at owusudemitia@gmail.com.

Ivory Coast

Dr. Ika Raymond Any-Gbayere is senior partner for FDI with AnyRay & Partners.  His practice focuses on the tax aspects of financial transactions, M&A in High-Tech, Energy and petroleum. He is currently a lecturer at the National University of Cote d’Ivoire where he teaches a class on the tax aspects of financial products. Dr. Any-Gbayere served as PwC tax manager for years before joining AnyRay & Partners.  He graduated from Berkeley Law (California), the University of Abidjan (Cote d’Ivoire) and Queen Mary and Westfield College of London. He may be contacted any.raymond@anyraypartners.com.

Nigeria

Theophilus I. Emuwa is a partner in the law firm AELEX which has offices in Nigeria and Ghana. He is admitted to practice in Nigeria, Ghana, and England & Wales. Theo has over two decades of experience and is widely acknowledged as one of Nigeria’s leading tax practitioners. His clients include foreign investors, multinational oil and gas companies, international manufacturing and trading companies, banks and other providers of services. He is currently the Chair, Tax Committee of the Section on Business Law of the Nigerian Bar Association and is a Fellow of the Chartered Institute of Taxation of Nigeria. He can be reached at:ǼLEX, 7th Floor, Marble House, 1 Kingsway Road, Ikoyi, Lagos NIGERIA, E-mail: tiemuwa@aelex.com.

Kenya

Nikhil Hira: Deloitte & Touche, http://www.deloitte.com. nhira@DELOITTE.COM.

South Africa

Prof Daniel N Erasmus BA BProc H Dip Tax SAIT NATP (US) & Anneline Venter BComm (Hons) MComm (Tax) CA(SA) MTP(SA). Contact details: Prof Erasmus: website: http://www.taxriskmanagement.com; E-mail address: daniel@dnerasmus.com.

Uganda

Joanita Nakimuli, is a legal, tax and risk professional, works with TradeMark East Africa, an organization that supports the growth of trade in 10 countries in Africa. She has 16 years of experience gained while working with PwC in Uganda and Kenya in advising companies with operations in East Africa, or those wishing to invest in the region on aspects such as corporate structuring and financing, tax planning, compliance with local tax laws and cross border investment. She is a Chartered Tax Advisor with the Chartered Institute of Taxation in UK (CIOT), specializing in Indirect Taxes, holds a Master of Laws degree from the LSE and an Associate of the Governance Institute (ICSA) in the United Kingdom. She also holds an Advanced Diploma in International Taxation (ADIT) from CIOT. She may be contacted on joanita.nakimuli@gmail.com or  joanita.nakimuli@trademarkea.com. 

Dorothy Uzamukunda is an Account Manager, Tax and Legal Services at PricewaterhouseCoopers Limited. She may be contacted at dorothy.b.uzamukunda@pwc.com.

Zimbabwe

Dumisani Ngwenya is is R&D Consulting Executive Director. He has 30 years of experience, 17 of which with the Department of Taxes and the Zimbabwe Revenue Authority (ZIMRA) and the rest in private practice. While with ZIMRA he was part of the team which wrote the VAT Act for Zimbabwe. He has lectured ZIMRA programs for many years and is actively participating in ICAZ training programs. He lectures tax for student chartered accountants. He is also an examiner of the institute’s tax programs. He sits on the institute’s Tax and Other Legislation Committee where he is very instrumental in lobbying government on tax legislation changes and providing input in the drafting of the new Zimbabwe Income Tax Act. He also provides technical support to other technical committees of the institute. He is a regular presenter at ICAZ Continuing Professional Development programs. He holds an MBA and various diplomas in accounting and taxation. He is a member of the Institute of Certified Tax Accountants and chairs its Technical Committee. He may be contacted at dngwenya42@gmail.com.

Central America

Honduras

Ramon Morales is the Tax & Legal Services Partner responsible for the Honduras practice and is also in charge of the BPO practice. He is a Certified Public Accountant and a Degree in Management, Marketing and Finances. His experience includes more than 21 years servicing local and multinational clients. He may be contacted at +504 2553-3060 Ext.2204 or email ramon.morales@hn.pwc.com. His LinkedIn profile is https://www.linkedin.com/in/ramon-morales-00662633.

Panama

Carlo Scevola is a partner of Carlo Scevola & Partners which is a fiduciary company headquartered in Geneva, Switzerland with branches in six continents including Panama. It specializes in companies and trust formation, international tax planning, & asset protection. http://www.carloscevola.com.

Far East

Bangladesh

A.B.M. Badrud Doulah was an Advocate of the Appellate Division of Supreme Court of Bangladesh and the Managing Partner at a leading Dhaka based law firm Doulah & Doulah (http://www.doulah.net). He is a respected professional in the fields of banking, infrastructure projects and commercial disputes in Bangladesh. His credentials include finalizing the legal regulatory platform of the banking and financial sector of Bangladesh under the Financial Sector Reform Project. He has advised most of the first-generation power PPP projects of Bangladesh. He passed in 2020..

A.B.M. Nasirud Doulah is a Partner at a leading Dhaka based law firm Doulah & Doulah (http://www.doulah.net). With over thirteen years of experience he has extensive experience in energy, infrastructure, project finance, secured lending and cross border corporate transactions attaining the reputation as a leading infrastructure counsel in the region. His areas of core competence include dealing in large scale global M&A deals, attending cross border traditional / Islamic finance deals and structuring PPP projects including advising on the tax aspects for such transactions. He may be contacted at ndoulah@doulah.com.

The People’s Republic of China

Mr. Andrew An Zhu is the managing partner of Deloitte Northern China Tax and Legal Services. He has more than 26 years of experience in China and the U.S. tax practices. Since joining Deloitte in June 1999, he has worked in the Detroit, San Jose and Shenzhen offices. Mr. Zhu has been actively involved in a variety of outbound and inbound projects serving multinational clients as well as many Chinese based companies. Before joining Deloitte, Mr. Zhu had seven years of experience working for the Chinese State Administration of Taxation (national office). Andrew is an Eli Broad Scholar and received his MBA with concentrations in finance and accounting from Michigan State University. He is a CPA both in China and in the United States. He may be contacted at andzhu@deloitte.com.cn or +86 13911213032.

Mr. Friedman Feng JI is a senior manager of tax & legal of Deloitte China since March 2014. Prior to client service during Deloitte career, Friedman worked in State Administration of Taxation of China for eight years specialized in tax treaty negotiations and interpretations, non-resident taxation management and outbound taxation monitoring. He is one of the drafters of the famous Circular 698 and deeply involved in the drafting of non-resident taxation and treaty application rules (say beneficial owner). He has a LL.M. in taxation (USA). He also holds the certificates of Chinese Lawyer Qualification, Registered Tax Agent, and medium-level Accountant. He may be contacted at fenji@deloitte.com.cn, or +86 18618246016.

Commonwealth of the Northern Mariana Islands

Lawrence Barusch: B.A. Harvard College summa cum laude 1971, J.D. Harvard Law School cum laude 1975. Mr. Barusch has been a member of the bar of the Commonwealth of the Northern Mariana Islands since its inception and is also a member of the Guam, California, and Utah bars. He is an adjunct professor at the S.J. Quinney College of Law, University of Utah, and is a shareholder of Parsons, Behle & Latimer, Salt Lake City, Utah. He is past-president of the Guam Bar Association and has served as chair of the Tax Section of the Utah State Bar Association. He specializes in income taxation in the U.S. possessions of Guam, the Commonwealth of the Northern Mariana Islands, and the United States Virgin Islands. Mr. Barusch may be reached at lbarusch@parsonsbehle.com.

Indonesia

Ichwan Surkadi focuses on the taxation of energy and natural resources sector and is the head of energy practice of KPMG Indonesia. Ichwan previously served as the global head of corporate tax of Medco Energi Internasional (the largest Indonesian listed oil and gas company) in 2012–2015 where he was responsible for the taxation affairs of the group companies in 10 jurisdictions and more than 100 entities. During the 3-years period, he led some M&As for several major oil and gas acquisitions in Indonesia, Middle East, North Africa, and the Netherlands. has been providing tax advisory to a wide range of multi-national and domestic companies in a variety of industries since 1996. He regularly speaks around Indonesia and region on taxation of oil and gas, mining, investments, and other general tax issues. He is a regular contributor and author for taxation issues in some reputable magazine, newspaper, and other tax publication. Ichwan is a member of various professional organization such as Indonesian Bar Association, Indonesian Tax Consultant Association, Indonesian Petroleum Association etc. He is currently the chairman of International Fiscal Association—Indonesia branch. He may be contacted at Ichwan.Sukardi@kpmg.co.id.

Korea

Henry An is a Partner at Samil PricewaterhouseCoopers (“Samil PwC”), the Korean member firm of PricewaterhouseCoopers, and serves as Deputy Leader of the Tax Practice. Henry has accumulated over 20 years of experience providing various types of consulting services in the U.S. (Washington National Tax, Chicago, New York Metro) and Korea. He specializes in providing advice on complex business and tax issues and serves as an adviser to some of the leading multinational corporations in the world. He has been selected for inclusion in Euromoney/Legal Media Group’s Guide to the World’s Leading Tax Advisers and Guide to the World’s Leading Transfer Pricing Advisers every year since 2004. He was recognized in the Euromoney/Legal Media Group’s Best of the Best in transfer pricing in 2011, 2013, 2014 and 2016 and in International Tax Review’s Tax Controversy Leaders in 2013, 2014, 2015 and 2016. Henry has served as an external adviser to Korea’s National Tax Service, Korea Customs Service, Ministry of Strategy and Finance, Office of the Prime Minister and President’s Transition Committee. He is also Treasurer and Co-Chair of the Taxation Committee of the American Chamber of Commerce in Korea. Henry An may be contacted at henry.an@kr.pwc.com.

Changho Jo is a tax partner at Samil PricewaterhouseCoopers with over 20 years of experience and serves as country leader of Tax Accounting Service.  He has assisted many foreign and Korean multinational companies with tax compliance, audit defense, appeals, incentive application, structuring, mergers & acquisitions, etc.  Changho received his undergraduate degree in business administration from Yonsei University and is a member of the Korean Institute of Certified Accountants. Changho Jo may be contacted at changhojo@samil.com.

Malaysia

Irene Yong, an Advocate & Solicitor of the High Court of Malaya, is a partner of Shearn Delamore & Co. and practices in all aspects of tax law advisory, structuring, planning, goods and services tax (GST), transfer pricing, audit, investigation, dispute resolution and litigation (including tax appeals, declaratory proceedings, judicial review applications, civil suits etc.) work. Irene has been recognized as Tax Counsel in the Asia Pacific Legal 500 (2008/2009, 2011/2012, 2013/2014 and 2014 editions) and a Leading Advisor for 2013, 2014, 2015 and 2016 by the International Tax Review’s Tax Controversy Leaders. She may be contacted at Irene.yong@shearndelamore.com.

Nepal

Barney Cumberland is a partner in the tax group of Simpson Grierson. Over more than 12 years of practice, Barney has accumulated a wide range of experience in all fields of New Zealand’s domestic and international tax law, with particular expertise in the area of structured finance. Private Bag 92518, Auckland 1036. He may be contacted at +64 9 977 5155 or barney.cumberland@simpsongrierson.com.

Sarah Johnson, solicitor, is a member of the taxation practice of Simpson Grierson.  Sarah assists in advising clients on New Zealand’s domestic and international tax law, including structuring and sale and purchase agreements. She is a committee member of New Zealand’s Young IFA (International Fiscal Association). Private Bag 92518, Auckland 1141.  She may be contacted at sarah.johnson@simpsongrierson.com.

Philippines

Angelo Patrick “Jack” F. Advincula is a partner of Zambrano Gruba Caganda & Advincula, a mid-sized, full-service law firm specializing in both litigious and non-litigious matters in taxation. His experience, by example, includes: (1) representing a Fortune 500 Company in a successful defense against a US $33 million tax assessment involving deficiency income taxes and the application of income tax holidays, (2) representing a multinational power producer in a successful claim for a U.S. $8.2 million tax refund involving VAT zero-rated power sales, and (3) advising a U.S. software company on tax structuring in preparation for a US $120 million government bidding. In the field of Banking & Finance, he has been engaged by the USAID for the Financial Sector Reform study. He has also been Chairman of the Trust Committee of a bank from 2012-2014, managing the various mutual fund products and UITF’s of the bank. He’s also involved as a stockholder of a startup FinTech company based in Singapore, engaged in the mobile payments industry. Angelo “Jack” Patrick Advincula may be contacted at apadvincula@zglaw.com.

Singapore

Edmund Leow is a Senior Partner heading up Dentons Rodyk’s Tax practice with three decades of experience in advising multinational organisations on cross-border tax planning, transfer pricing and tax disputes. He also advises high net worth individuals, private banks and trust companies in personal tax, as well as in trust and estate planning matters. He was a co-founder of the Singapore Trustees Association and served as its President from 2004–2008. Edmund was appointed Judicial Commissioner at the Supreme Court of Singapore from 2013–2016. He joined Dentons in January 2017 upon stepping down from the Bench, and was appointed Senior Counsel in 2017. He may be contacted at edmund.leow@dentons.com.

Seow Jia Xian is a partner in Dentons Rodyk’s Tax practice. Jia Xian’s tax practice covers corporate and individual income tax, goods and services tax and stamp duty. She also advises on international tax structuring issues in cross-border transactions. Jia Xian’s broad scope of practice has allowed her to work with clients ranging from large multinational corporations, to individuals, small-and-medium sized enterprises and nonprofit organizations, and across multiple industry sectors. She is currently a sitting member of the Singapore Income Tax Board of Review. She may be contacted at jiaxian.seow@dentons.com.

Eastern Europe

Czech Republic

Helena Navrátilová is a tax partner at Kocián Šolc Balaštík and one of the leading tax advisors in the Czech Republic. She specializes in the tax aspects of business transactions, international taxation and tax planning, corporation tax, personal income tax and tax administration and proceedings. She has also advised investors and property companies on corporate structuring, aircraft leases, operations and supply contracts and investment in start-ups. Her expertise also extends to real estate development and private trusts. Helena has been published widely in a range of foreign and domestic professional tax publications, as well as in domestic business magazines, and she has been a guest commentator on tax issues for Czech Television. Who’s Who Legal 2016 named her one of the Czech Republic’s two experts in corporate tax, and Chambers Europe 2017 named Helena a Notable Practitioner for tax services. She may be contacted at hnavratilova@ksb.cz or +42 224 103 316.

Jan Krejsa is a Senior Associate of Havel, Holásek & Partners where he focuses on provision of legal services in the areas of tax structuring, merger & acquisitions, corporate law and collective investments. He is author and co-author of numerous publications. Jan worked in the Government Office, Department of entrepreneurial environment and legislation, after it he worked in Prague law office. Since 2007 until 2009 Jan worked for the Generali PPF Holding, where he was responsible for tax management of holding companies and its subsidiaries in CEE region. Jan Krejsa is an attorney and member of Czech Bar Association. He may be contacted at jan.krejsa@havelholasek.cz or at +42 224 895 860.

Ondřej Trubač, Ph.D., LL.M., is the Managing Associate of Havel, Holásek & Partners wherein he specializes in tax procedural law. Ondřej Trubač graduated from the Charles University Faculty of Law, Prague, in 2002 and obtained an LL.M. degree at Christian-Albrechts-Universität zu Kiel, Germany. He received his doctoral degree at the Faculty of Law in 2005 and wrote his dissertation on financial law in 2009. He is a regular lecturer, and an author and co-author of numerous articles and publications. Ondřej Trubač is a member of the Czech Bar Association. He may be contacted at ondrej.trubac@havelholasek.cz or at +42 224 895 981.

David Neveselý is a Partner of Havel, Holásek & Partners wherein he focuses on provision of legal services in the areas of merger & acquisitions, corporate law, collective investments and tax structuring. Prior to joining Havel, Holásek & Partners in 2007, David worked for three years as a lawyer at the legal department of the Prague Securities Centre. David has gained extensive experience from numerous projects in the field of mergers and acquisitions and their financing in the Czech Republic and in Central and Eastern Europe, in which he was involved on both the buy and the sell sides of the transaction. He is an author and co-author of numerous articles and publications. David Neveselý is an attorney and member of Czech and Slovak Bar Association. He may be contacted at david.nevesely@havelholasek.cz or at +42 224 895 940.

Estonia

Elvira Tulvik Esq. is an experienced Attorney at Law with Magnusson Law Firm, the largest Central European business law firm. Her main areas of practice are administrative law and administrative court procedure, specializing in tax law. Elvira has also an extensive experience in conducting research and speaking at seminars and conferences, and publishing articles. She participates in various workgroups of consulting businesses, tax authorities, the Ministry of Finance, professional organizations and lobby groups. Elvira is the chairperson for the Taxation Committee of the American Chamber of Commerce in Estonia. She may be contacted at elvira.tulvik@magnussonlaw.com.

Latvia

Matiss Davis Kukainis, Esq., LL.M: is a licensed attorney in the State of Illinois, United States, and a licensed attorney / sworn advocate (zvērināts advokāts) in the Republic of Latvia. He specializes in business/corporate law. Matiss since 2007 has served as a Board Member of the American Chamber of Commerce in Latvia (AMCHAM). In 2010 he was elected to a Vice President position. Prior to serving on the Board of AMCHAM, Matiss served on the Board of the British Chamber of Commerce in Latvia. Matiss also teaches International Law and Business Law at the graduate and undergraduate level at various universities in Latvia, having logged over 700 direct contact/teaching hours. Matiss can be contacted at matiss@sk-legal.com or +371.2839.0346.

Lithuania

Vaida Balseviciute holds a Master of Business Law degree from Vilnius University in Lithuania and LL.M. in International Taxation from Levin’s College, University of Florida where she was admitted as a Fulbright scholar. Vaida has been practicing tax law as a tax advisor at Deloitte office in Vilnius, Lithuania. She has published a number of articles on taxation issues, as well as participated in tax seminars and conferences. As a co-author she has been involved in publishing various chapters on the legal and tax system in Lithuania.

Poland

Katarzyna Bronżewska holds a Master of Law from the University of Lodz (Poland), an LLM in European Business Law from the Essex University and a PhD in Law the University of Lodz (Poland). Previously, she was a Research Fellow and Research Associate in IBFD in Amsterdam and a Senior Consultant in PwC in Poland. Currently, she is an Associate with PATH Law Firm in Warsaw, Poland. She may be contacted at katarzyna.bronzewska@pathlaw.pl.

Dawid Widzyk is a senior associate with PATH LLP and has worked with the largest Polish and international tax advisory firms. During his career, he has advised on tax restructuring for entrepreneurs as well as on implementation of tax effective remuneration schemes for board members and managers. In PATH he focuses on planning and coordinating of tax restructuring projects and also prepares tax and legal opinions concerning the area of international tax law. He began his doctoral work on tax aspects of public-private partnership projects. He is also an LLM student in international tax law at the WU Vienna. He may be contacted at +48 660 105 104and dawid.widzyk@pathlaw.pl.

Jacek Bajson is an of Counsel tax advisor of PATH specializing in personal income tax, particularly in area of building tax effective structures of remuneration, incentive plans, interpretation of tax treaties, tax planning for individuals changing the tax residence and those who work abroad. For more than 15 years he was in charge of Personal Income Tax team within Big 4 firms as a partner of EY and director of PwC. He also cooperated with MDDP, TPA Horwath, BDO and Dentons. He is an author of several tax publications, including the co-author of the Commentary to Personal Income Tax Act (C.H Beck, 2003), and co-author of Reform of Tax System (C.H. Beck, 2009). He is a lecturer at the Post Diploma Studies of International Tax Strategies at Warsaw School of Economics. He received an Award for the Best Personal Income Tax Advisor in Poland in 2013 and 2015 and an individual recommendation in the same category in 2017 by Rzeczpospolita. He may be contacted at +48 22 212 04 50 and jacek.bajson@pathlaw.pl.

Slovenia

Mateja Babič, LL.M., is a tax practitioner in Slovenia, specializing in national and European direct taxation. She started her career in tax at prominent tax consulting firm in Austria, continued with the development of the Slovene market for the same company and finally joined the WTS Global as a Slovenian tax partner. She finished Postgraduate International Taxation at the Vienna Business University and has written many articles in English, German or Slovene on Transfer Pricing Documentation and changes in European tax law. She also holds online webinars about new tax topics on a regular basis. She may be contacted at mateja.babic@wts-tax.si.

Ukraine

Kateryna Timchenko is an attorney in Ukraine, formerly of KPMG Ukraine, and is experienced in corporate law, contracts, and taxation in Ukraine. Kateryna can be reached at kateryna25@gmail.com or +38 672 207 461.

Middle East

Israel

Yitzhak Fogel, Adv. & CPA is a member of the tax committee of the Israel Bar Association, editorial member of the Israeli tax journal “Yeda La Meida” and the manager of the tax law forum at http://www.lawforums.co.il. His previous experience includes working at the Israeli Tax Authority, Alter & Co. law firm, position of Senior Manager at the legal & tax departments of Deloitte in charge of the real estate taxation practice. Today Yitzhak Fogel is heading the tax practice of Heskia-Hacmun Law Firm. He may be contacted at Gaon House, 6 Kaufman St., Tel Aviv 68012 Israel and telephone +972 3 6081122.

Amos Hacmun, Adv is the head of the Commercial Practice (Corporate, Banking and Transactions) of Heskia-Hacmun Law Firm. He is a member of the Israel Bar Association, Vice Chairman of the Israeli-German Lawyers Association, member of the International relations committee for Germany and Austria at the Israel Bar Association, member of the Israeli-German Chamber of Commerce, member of the American-Israeli Chamber of Commerce and Industry, member of the British-Israeli Chamber of Commerce, member of the American Bar Association, member of the U.S. Chamber of Commerce in Washington D.C., and member of the European Council of American Chambers of Commerce. Former experience includes membership of the board of directors including the board credit and audit committees of the Israel Continental Bank from the Bank Hapoalim group. Amos may be contacted at Gaon House, 6 Kaufman St., Tel Aviv 68012 Israel and telephone +972 3 6081122.

UAE

Carlo Scevola is the lead partner of Carlo Scevola & Partners, a fiduciary company headquartered in Geneva, Switzerland, with branches in six continents, including Panama. It specializes in companies and trust formation, international tax planning, & asset protection. He may be contacted via his firms website at http://www.carloscevola.com.

North America

Canada

Maria Holman has extensive experience acting for individuals, companies, societies (including not-for-profit) and trusts. She works with clients to evaluate and reorganize corporate structures and develop restructuring strategies, in particular for the purposes of succession planning. Ms. Holman has an active practice preparing tax-planned wills, trusts and succession strategies for her clients. She may be contacted at mholman@boughton.ca or via +1 604 605 8337.

Scott Murtha who may be contacted at smurtha@boughton.ca.

Mexico

Edgar Manuel Anaya Bourgoing, LL.M. in Tax Law by the Universidad Panamericana, and with International Tax Studies at the ITAM-Duke University program. Edgar is an attorney licensed in Mexico who practices in the field of tax planning and litigation. Edgar is professor in international taxation for the Masters in Tax Administration at the UNAM. Edgar can be contacted at edgar.anaya@haynesboone.com or edgar.m.anaya@gmail.com and his website can be viewed at http://www.haynesboone.com.

Fabiola A. Díaz Prado, J.D. at the Universidad Panamericana, and with Master Studies at the Government and Public Policy Program of the Universidad Panamericana. Fabiola is an attorney licensed in Mexico who practices in the tax planning and litigation area. Fabiola can be contacted at fabiola.diaz@haynesboone.com and her website can be viewed at http://www.haynesboone.com.

South America

Argentina

Bastiana T. Locurscio works at the Tax and Customs Department of Rattagan, Macchiavello, Arocena & Peña Robirosa Law Firm. Ms. Locurscio obtained her law degree from Universidad de Buenos Aires, specializing in Tax Law, and was awarded Gold Medal and Honor Diploma. She obtained a Master’s degree in Taxation at Universidad de Buenos Aires and an LL.M.’s degree in Taxation at New York University. She completed graduate studies in the Executive Program for the Updating and Modernization of the Judiciary jointly organized by Universidad Carlos III (Spain) and Universidad de Buenos Aires (Argentina). She was selected as a Fulbright Master Scholar (Fulbright Commission), as a Hauser Global Scholar (New York University) and as an International World Fellow (Delta Kappa Gamma). She received awards from the Supreme Court of Argentina, Fundación Carolina (Spain), Universidad de Buenos Aires and LexisNexis, among others. She is a professor of tax and customs law in Buenos Aires and has lectured in Argentina and abroad.

Brazil

Ralph Melles Sticca is the founding partner of Brazilian law firm Passos e Sticca Advogados Associados (PSAA—http://www.psaa.com.br) and formerly a board of auditors member of Company S.A. and a tax consultant at PwC/Brazil. Mr. Sticca is the author of several papers and book chapters regarding Tax on Foreign Trade, Financial and Capital Markets and Agribusiness. Mr. Sticca is pursuing his Doctorate in Controlling and Accounting at University of São Paulo (USP). He holds a Master degree in Controlling and Accounting from University of São Paulo (USP), a post-graduate degree in Brazilian taxation, bachelor’s degrees in Business Administration (BBA) and in Accounting from University of São Paulo (USP) and a LL.B. (Brazil). He is professor of post-graduate courses (MBA) in Tax and Accounting at University of São Paulo (USP) and at Fundação Getúlio Vargas (FGV). He may be contacted at ralphsticca@psaa.com.br. LinkedIn: https://www.linkedin.com/in/ralphsticca.

Filipe Casellato Scabora is partner of Brazilian law firm Passos e Sticca Advogados Associados (PSAA – www.psaa.com.br) and formerly a tax consultant at Moore Stephens/Brazil. Mr. Casellato is the author of several papers and book chapters regarding Tax on Foreign Trade, Financial and Capital Markets and Agribusiness. Mr. Casellato is pursuing his Doctorate in Controlling and Accounting at University of São Paulo (USP). He holds a Master degree in Controlling and Accounting from University of São Paulo (USP) and bachelor’s degrees in in Accounting from University of São Paulo (USP) and in Law from University of the State of São Paulo (UNESP). He is professor of post-graduate courses (MBA) in Tax and Accounting at University of São Paulo (USP) and at Fundação Getúlio Vargas (FGV). He may be contacted at filipecasellato@psaa.com.br. LinkedIn: https://www.linkedin.com/in/filipe-casellato-scabora-0b257a45.

Colombia

Angelica Pena is a Colombian lawyer graduated from Universidad de Los Andes (Bogota, Colombia) and LL.M from Cornell University (Ithaca, New York), with more than 10 years of professional experience in Corporate Law, International Trade, Customs, Foreign Exchange, and International Investments. In addition to the legal practice, Angelica also has experience in public policy and government relations as representative of the Colombian corporate sector. She is co-author of the Colombian Chapter of the Foreign Tax and Trade Briefs by LexisNexis and is lecturer on strategies for international markets on the International Certificate in International Trade “FITT” in Colombia. Angelica is currently a partner with Peña Preciado Consultores S.A.S. and formerly, Director of Consejo Gremial Nacional, as well as having worked before for Brigard & Urrutia Abogados and Ernst & Young. She may be contacted at apena@penapreciado.com.

David Bedoya Goyes is a lawyer graduated from Los Andes University (Bogota, Colombia), with a specialization degree in Commercial law and Tax law from the same university and an Advanced LLM degree in International Taxation from the International Tax Center (ITC) of Leiden University in the Netherlands. David has more than 14 years of experience in international tax law, commercial law, and corporate law with a special focus on national and international tax planning, structuring inbound and outbound investments, advisory and consulting in local and international taxation, and commercial and corporate consulting. He has been a tax professor in Colombian universities for international tax law classes, currently at EAFIT University in Medellin He is also often invited as lecturer for different forums. E-mail: dbedoya@bedoyagoyes.com.

Ecuador

Dr. Diego Almeida-Guzman, Doctor of Jurisprudence—Lawyer, Bachelor’s Degree in Political and Social Sciences, Catholic University of Ecuador Law School, Licensed in the Republic of Ecuador. Experienced in legal-corporate counseling and taxation, as well as in corporate mergers, acquisitions, split-offs, take-overs, privatization projects, and business restructuring. Legal expert within international arbitrations. Arbitrator at the Center of Mediation and Arbitration of the Ecuadorian-American Chamber of Commerce.

Venezuela

Ángel Gabriel Viso, Specialist in Tax Law, Central University of Venezuela; Law Degree with Honors, Catholic University of Venezuela. Partner and Head of Tax and Administrative Law Department at Viso, Rodríguez, Cottin, Medina, Ramírez & Asociados

Luis Rodriguez, Specialist in Tax Law, Central University of Venezuela; BA in Fiscal Science, National School of Finance; Law Degree, Central University of Venezuela. Associated at Viso, Rodríguez, Cottin, Medina, Ramírez & Asociados and member of the Tax and Administrative Law Department.

Noslen García LLM in International Legal Practice, Instituto de Empresas; Law Degree, Central University of Venezuela. Associated at Viso, Rodríguez, Cottin, Medina, Ramírez & Asociados and member of the Tax and Administrative Law Department.

West Indies

Anguilla

Kenneth G. Porter and D. Michael Bourne are attorneys with the firm of Keithley Lake & Associates, Anguilla BWI. Kenneth G. Porter, LLB (Hons) University of the West Indies, LLM in Commercial and Corporate Law, University of London is a Partner and is called to the bars of Jamaica, St. Kitts & Nevis and Anguilla, BWI. He practices in the areas of Commercial Law, Real Estate Acquisitions and Development, Trusts and Estates, Disputes Resolution and Intellectual Property. D. Michael Bourne, LLB (Hons) Brunel, LLM in International Trade and Commercial Law, University of Durham is an Associate called to the bars of Barbados and Anguilla, BWI. He practices in Commercial Law, Civil and Commercial Litigation, Banking and Employment Law.

Bahamas

David F. Allen Jr. is an Attorney at Bahamas Law Chambers, a commercial law firm in The Bahamas. He holds a BA from Emory University. Along with his LLB, he received a LLM in International Comparative Business Law. He is called to both the English and Bahamas Bar and is a member of the Honorable Society of Lincoln’s Inn. He is a member of the Bahamas Financial Services Board Funds Sector Working Group and has published a number of articles on offshore financial service products.

Barbados

Dawn A. Williams is an LL.B., M.B.A, and an Attorney-at-law of Meridian Law Attorneys-at-law. She may be contacted at daw@meridianlawbb.com.

Bermuda

Vanessa Schrum is a partner and Group Head of the Private Client and Trusts department at Appleby in Bermuda. Vanessa has extensive experience on a wide range of trust and estate planning matters. She regularly advises on the use of Bermuda private and commercial trust structures, pension trusts, trust restructuring often with a multi-jurisdictional element, the administration of complex and large estates and all areas of probate and equity matters in Bermuda. Vanessa has been awarded many professional accolades throughout her career and is listed as a Citywealth Leader and ‘Woman of the Year’ (Citywealth Power Women Awards 2017). She is also consistently recommended by Legal 500 Caribbean, listed in Expert Guides Women in Business Law´s Trusts and Estates Bermuda section, named on the Citywealth IFC Power Women Top 200 list, and in The International Who´s Who of Private Client Lawyers. She may be contacted at vlschrum@applebyglobal.com.

Megan Denos is Counsel professional support lawyer (PSL) in Appleby´s global Knowledge Management team. Megan joined Appleby in October 2007. Megan´s role involves drafting precedents and guidance materials, monitoring and summarising legislative developments, providing legal research support for several Appleby offices, preparing legal guides and contributing to comparative materials for all practice areas. She also works closely with PSLs in other Appleby offices, and the Director of Knowledge Management, on several joint projects and initiatives that develop Appleby’s knowledge management services. She may be contacted at mdenos@applebyglobal.com.

British Virgin Islands

Kerry Anderson is an attorney at law admitted to practice in the British Virgin Islands whose practice involves advising international clients on estate planning.

Cayman Islands

Martin Livingston was a Partner and is now a Consultant with Maples and Calder. He oversees the firm’s Regulatory & Financial Services group and is a specialist in all aspects of regulatory, licensing, risk management, information disclosure and anti-money laundering matters. Martin advises on a range of regulatory aspects including license applications, regulatory enforcement issues and cross border conduct of business advice, financial services terms and conditions, mandatory reporting and information exchange (including FATCA, the Common Reporting Standard and other tax or regulatory information exchange mechanisms), duties of confidentiality, sanctions, anti-corruption and bribery, as well as anti-money laundering and combating of terrorist financing. Martin may be contacted at martin.livingston@maplesandcalder.com.

Puerto Rico

Iselle Coronado-Torres, CPA, Esq., LL.M. is a graduate student from Georgetown University, Law Center, where she pursued an LL.M. in taxation along with a Certificate in International Taxation. Mrs. Coronado concentrates his practice in corporate income taxes, international taxation, among others. She earned a J.D., and a B.B.A. with major in accounting from the University of Puerto Rico. She was previously working as a senior tax associate with KPMG, LLP in the Department of corporate income taxes. Iselle is also an author for Taxation of Intellectual Property and Technology (Lexis). Ms. Coronado-Torres may be contacted at isellecpa@gmail.com.

Trinidad and Tobago

Myrna Robinson-Walters holds an LLM in Taxation & Company Law from the University of London and is an Attorney-at-Law called to the Bar in the U.K. as well as admitted to practice in Trinidad and Tobago, Guyana & St Kitts. She is a Partner Emeritus at M. Hamel-Smith & Co. and may be contacted at http://www.trinidadlaw.com or by her email directly at myrna@trinidadlaw.com.

Stacy-Lee Daniell holds an LLM in Petroleum Law & Policy from the University of Dundee] and is an Attorney-at-Law admitted to practice in Trinidad and Tobago. She is an Associate Attorney-at-Law at M. Hamel-Smith & Co. Firm’s and may be contacted at stacy@trinidadlaw.com.

Western Europe

Austria

Imke Gerdes has been with Baker & McKenzie Diwok Hermann Petsche since 2003 and is highly experienced in tax law. Ms. Gerdes is one of the few Austrian lawyers qualified as a lawyer and tax advisor (“Steuerberater”). She currently serves on the Steering Committee of the Firm’s Wealth Management Practice Group, and is head of the Global Equity Organization in Austria. Ms. Gerdes is a member of the International Fiscal Association, the German and Austrian Bar Association, the Austrian Chamber for Tax Advisors, as well as of the Society of Trust and Estate Practitioners (STEP). She may be contacted at Imke.Gerdes@bakermckenzie.com.

Cyrpus

Orestis Shambartas is an international tax lawyer at Shambaras LLC and may be contacted at orestisshambartas@hotmail.com.

Germany

Stefan Winheller, LL.M. Tax (USA), is a German Attorney at Law and the founder and managing partner of Winheller Attorneys at Law & Tax Advisors (www.winheller.com). As certified tax law specialist, he mainly advises German and foreign charitable Organizations and foundations on tax law, the law of nonprofit organizations as well as the law of charitable giving and international grant-making. Highly experienced in the nonprofit field, Stefan Winheller is a legal and tax counsel for major nonprofit organizations in and outside Germany. He studied law at the Universities of Heidelberg, Bielefeld, Speyer and Cologne with a major in tax law. He received his LL.M. in Taxation at the Golden Gate University, San Francisco. He may be contacted at info@winheller.com and on LinkedIn (linkedin.com/in/germanattorney).

Khanh Duong Pham is a student of the LL.M. program at Mannheim University (Germany) with a focus on tax and accounting. He gained experience in the field of international tax law as trainee at Bilfinger, Baker Tilly and PwC. He is currently a research assistant in the tax department of Winheller Attorneys at Law and Tax Advisors, Frankfurt.

Gibraltar

Michael Castiel is a senior partner at Hassans, specializing in international tax, corporate and business law. Michael’s expertise also extends to corporate restructuring, joint venture work, mergers and acquisitions, franchising law and insolvency, often advising both receivers and liquidators in high profile cases. He regularly advises major US, Canadian and European multi-nationals on setting up innovative structures and operations, as well as the structuring of cross-border transactions. Having studied law at London University and at the Inns of Court School of Law, Michael was called to the English and Gibraltar Bar in 1993. In addition to his legal training and management and business administration qualifications, Michael also has eight years’ UK industry experience. He may be contacted at michael.castiel@hassans.gi and by phone on +350 56047000.

Chris White is the tax partner at Hassans International Law Firm, Gibraltar’s largest law firm. Chris graduated from Durham University 1971, was with the UK Inland Revenue from 1971 to 1996, and joined Hassans in 1997. He was a leading member of the drafting team which drafted the Gibraltar Income Tax Act 2010.

Grahame Jackson works in the Hassans Tax and Overseas Property Department; he graduated from the College of Law in 2006 and was admitted as a solicitor in 2009, being admitted to the roll of solicitors in Gibraltar in 2010. He may be contacted at grahame.jackson@hassans.gi.

Greece

George S. Kounoupis, Esq. graduated from Lehigh University, B.A. and Temple Law School, J.D.; and has been licensed as an attorney in Greece, as well as Pennsylvania and New Jersey. He is the American Bar Association International Law Section’s Liaison to the Greek Bar and a Vice-Chair of the ABA International Law Section’s U.S. Lawyers Practicing Abroad Committee. He is a section author of the BNA’s International Labor Law Treatise and the BNA’s Restrictive Covenants Treatise, Chapters on Greece. He has been admitted to the U.S. Supreme Court and the U.S. Court of International Trade, as well as the Third Circuit Court of Appeals. He may be contacted at hklaw@ptd.net.

Iceland

Vala Valtysdottir is a partner of the Reykjavik Law Firm and a well-known domestic tax lawyer in Iceland. Vala Valtysdottir previously positions as the head of the tax and legal department of Deloitte Iceland for 10 years, with KPMG, and with the Iceland Directorate of Internal Revenue. Vala has also been appointed to the tax committee, and acts as part-time lecturer, for the University of Iceland. Vala is a member of the Icelandic Bar Association. She may be contacted at vala@lr.is.

Páll Eiríksson holds a cand.jur degree from the University of Iceland and a LL.M degree from University of Exeter, United Kingdom. Prior to establishing himself as a Private Attorney in 2009, he was an internal tax lawyer at Glitnir bank hf. 2006 to 2008, before being appointed at the General Counsel for the Resolution Committee of Glitnir bank hf. From 1999–2006, he was a Tax and Legal Director at Deloitte in Iceland, where his main tasks where in the field of domestic and international tax, corporate law, financing, and merger and acquisitions. He has extensive experience in domestic and international tax, merger and acquisitions, financing, and corporate law. Currently Mr. Eiríksson is a partner at Borgarlogmenn-Holm and Partners in Iceland.

Ólafur Kristinsson holds a cand.jur degree from the University of Iceland and a LL.M degree from Albert Ludwigs Universität, Freiburg im Breisgau, Germany. Prior to establishing himself as a Private Attorney, he was an associate at LOGOS legal services from 2007 to 2009. From 2001–2007, he was a Senior Tax and Legal Manager at Deloitte in Iceland, where his main tasks where in the field of domestic and international tax, corporate law, financing, and merger and acquisitions. Mr. Kristinsson has written various articles and papers on domestic and international tax and corporate law. He has been a Lecturer in domestic and international tax at the University of Iceland, University in Reykjavík and currently he is a Lecturer at the University of Bifröst in Iceland, where he is the Supervising Lecturer in the Merger and Acquisition and Corporate Taxation seminars. He is a board member of the Icelandic Tax Law Association and a member of the Icelandic Bar Association. Currently, Mr. Kristinsson works as a Private District Court Attorney in Iceland. Further information can be obtained from Mr. Eiriksson, e-mail: pall@borgarlogmenn.is.

Ireland

Patrick S. Cahill is a Solicitor F.I.T.I. of Patrick S. Cahill Solicitors, Heritage House, Dublin 14, Ireland and may be contacted at +35312980707 or legal@pscahill.com.

Isle of Man

Mark Cundy is a Chartered Accountant and graduate from the London School of Economics. Mark has over 25 years of experience with UK, Isle of Man and international tax. Mark has a wide experience of corporate and personal taxation, as well as the taxation of trusts and hybrid entities. His particular specialties include cross border group structuring, employee taxation, property taxation, and international tax planning. He may be contacted at mark.cundy@mannmade.eu.

Denise Sheard has been a member of the Chartered Institute of Taxation since 2004 and has over 20 years’ experience in UK and Isle of Man tax. Denise is experienced in Isle of Man personal, corporate, trust and partnership tax compliance. She also provides UK tax advice on corporate, personal, inheritance, and capital gains tax issues. She may be contacted at denise.sheard@mannmade.eu. The Mann Made Group is a modern, independent corporate service provider with offices in the Isle of Man and the UK. Formed in 2005, we have quickly grown to be a leading provider of corporate and trust services for a wide range of clients, from individuals to international groups. Our services range from the formation of simple stand-alone companies to complex multi-jurisdictional structuring. We place particular emphasis on clear advice coupled with a transparent charging structure, normally working on a fixed fee basis. As such our clients may be confident of receiving their requested service at an agreed cost and delivered on a timely basis.

Italy

Emanuele Tozzi obtained a J.S.M. in International Tax and Financial Services at Thomas Jefferson School of Law. Emanuele is an Italian Chartered Accountant (Dottore Commercialista) and Registered Auditor (Revisore Contabile) who practices in Milan, Italy in the fields of corporate and international taxation. He may be contacted at emanuele_tozzi@yahoo.it.

Portugal

Tiago Marreiros Moreira is a partner, Conceição Gamito and Joaquim Pedro Lampreia are managing associates, Ricardo Seabra Moura is senior associate, Rita Magalhães, André Pappamikail Branco, Catarina Belim, Frederico Antas, Inês Moreira dos Santos and João Riscado Rapoula are associates and Rita Chambel is trainee at Vieira de Almeida & Associados. Mr. Moreira, Mrs. Gamito, Mr. Lampreia and Mr. Moura can be contacted on +351 21 311 3485 or at tm@vda.pt, crg@vda.pt, jpl@vda.pt and rsm@vda.pt.

Turkey

Mr. Orhan Yavuz Mavioğlu LL.M: ADMD Law Office, Istanbul, Turkey is the managing partner of ADMD. He was born in Istanbul, and admitted to the Istanbul Bar Association (2000) and passed New York Bar Exam (2004). He is educated at Columbia University Law School, U.S. Law (LL.M. 2004), Istanbul University Law School, Financial Law and Taxation (LL.M. 2003), Marmara University European Union Institute, European Union Law (LL.M. 2003), Marmara University, Law School (LL.B. 1999). He is also a Patent and Trademark Representative (registered to TPE and EPO 2001). He worked previously for: Altheimer & Gray (1999–2001), Istanbul; Arthur Andersen, Istanbul (2001–2002). Mr. Mavioglu provides services in English and in Turkish and his core practice areas are: corporate transactions, project finance, tax and arbitration. yavuz.mavioglu@admdlaw.com.

Spain

Prof. Juan J. Gutiérrez Alonso PhD: Professor of Law: University of Granada, Spain, jgalonso@ugr.es.

Prof. Ángel Fornieles Gil PhD: Professor of Law, University of Almeria, Spain, aformieles@ual.es.

Enrique Sánchez de Castro Martín-Luengo is an international tax advisor with PwC Luxembourg specialized in alternative investments advising key private equity houses, hedge funds and real estate investors. He holds a PhD in European Taxation from the University of Bologna (Italy) and a LLM in International and European Tax Law from Maastricht University (The Netherlands). He has several publications with international impact in the field, with a particular focus on tax treaties, European direct taxation, and tax substance issues. He may be contacted at enrique_scml@hotmail.com.

José Manuel Macarro Osuna is an associate lecturer at University Pablo de Olavide, Sevilla, Spain, specialized in Value Added Tax and international tax competition. He has won several national and international awards as a Tax Law researcher. He holds a PhD in European Taxation from the European School of Advanced Fiscal Studies (University of Bologna, Italy) and a LLM in IT Law from Universidad Pablo de Olavide (Spain). He has authored and edited several books and publications with national and international impact. He may be contacted at jmmacosu@upo.es

Switzerland

Marion Laydevant: mariette.22@hotmail.com.